BOUWONDERNEMING PERSOON: what changed
What changed
BOUWONDERNEMING PERSOON
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€156,058
2024 · €15,846-€171,903
Equity
€44,155
2024 · €200,213-€156,058
Cash
-
2024 · €163,197-€163,197
Balance sheet total
€1.1m
2024 · €1.4m-€348,038
Largest movements
Assets
- Cash -€163,197
no longer reported in 2025 (was €163,197)
mainly Net result for the year (-€156,058) and Trade debts (-€115,247)
- Receivables within one year -€103,013
down €103,013 (-28.3%), from €363,897 to €260,884
of which Trade receivables: -€86,194
- Tangible fixed assets -€95,347
down €95,347 (-10.6%), from €896,979 to €801,632
Equity and liabilities
- Reserves -€156,058
down €156,058 (-85.9%), from €181,613 to €25,555
of which Distributable reserves: -€156,058
- Trade debts -€115,247
down €115,247 (-20.1%), from €572,086 to €456,839
- Debts after one year -€74,650
down €74,650 (-13.2%), from €566,352 to €491,702
Income statement
- Gross operating margin -€124,716
down €124,716 (-67.4%), from €184,956 to €60,241
- Staff costs +€19,299
up €19,299 (+102%), from €18,852 to €38,152
- Financial income -€16,755
no longer reported in 2025 (was €16,755)
- Other operating charges +€7,192
up €7,192 (+727%), from €989 to €8,181
- Financial charges +€5,933
up €5,933 (+31.9%), from €18,624 to €24,557
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€15,846
Gross operating margin
-€124,716
Staff costs
-€19,299
Depreciation
+€1,992
Other operating charges
-€7,192
Financial income
-€16,755
Financial charges
-€5,933
Result 2025
-€156,058
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€44,336
Investment
-€50,062
Financing
-€68,798
Cash 2024
€163,197
From operations (derived)
-€44,336
Net result for the year
-€156,058
Depreciation
+€145,409
Stocks and contracts
-€4,800
Receivables within one year
+€103,013
Deferred charges and accrued income
-€8,718
Trade debts
-€115,247
Tax, wage and social debts
-€7,647
Other debts
+€589
Accrued charges and deferred income
-€878
Investment (derived)
-€50,062
Investment in fixed assets (net)
-€50,062
Financing
-€68,798
Debts after one year
-€74,650
Current portion of long-term debt
+€5,852
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,448,272 | €1,100,234 | -€348,038 | -24.0% |
| Fixed assets | 21/28 | €896,979 | €801,632 | -€95,347 | -10.6% |
| Tangible fixed assets | 22/27 | €896,979 | €801,632 | -€95,347 | -10.6% |
| Land and buildings | 22 | €338,080 | €298,748 | -€39,332 | -11.6% |
| Plant, machinery and equipment | 23 | €141,983 | €114,629 | -€27,354 | -19.3% |
| Furniture and vehicles | 24 | €27,496 | €19,682 | -€7,814 | -28.4% |
| Leasing and similar rights | 25 | €389,419 | €368,573 | -€20,846 | -5.4% |
| Current assets | 29/58 | €551,293 | €298,602 | -€252,692 | -45.8% |
| Stocks and contracts in progress | 3 | €24,200 | €29,000 | +€4,800 | +19.8% |
| Stocks | 30/36 | €24,200 | €29,000 | +€4,800 | +19.8% |
| Amounts receivable within one year | 40/41 | €363,897 | €260,884 | -€103,013 | -28.3% |
| Trade receivables | 40 | €332,078 | €245,884 | -€86,194 | -26.0% |
| Other amounts receivable | 41 | €31,819 | €15,000 | -€16,819 | -52.9% |
| Cash at bank and in hand | 54/58 | €163,197 | - | -€163,197 | |
| Deferred charges and accrued income | 490/1 | - | €8,718 | +€8,718 | |
| Total equity and liabilities | 10/49 | €1,448,272 | €1,100,234 | -€348,038 | -24.0% |
| Equity | 10/15 | €200,213 | €44,155 | -€156,058 | -77.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,613 | €25,555 | -€156,058 | -85.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €179,753 | €23,695 | -€156,058 | -86.8% |
| Amounts payable | 17/49 | €1,248,059 | €1,056,078 | -€191,981 | -15.4% |
| Amounts payable after more than one year | 17 | €566,352 | €491,702 | -€74,650 | -13.2% |
| Financial debts | 170/4 | €566,352 | €491,702 | -€74,650 | -13.2% |
| Amounts payable within one year | 42/48 | €680,829 | €564,376 | -€116,453 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €93,091 | €98,943 | +€5,852 | +6.3% |
| Trade debts | 44 | €572,086 | €456,839 | -€115,247 | -20.1% |
| Suppliers | 440/4 | €572,086 | €456,839 | -€115,247 | -20.1% |
| Taxes, remuneration and social security | 45 | €15,652 | €8,005 | -€7,647 | -48.9% |
| Taxes | 450/3 | €15,652 | €8,005 | -€7,647 | -48.9% |
| Other amounts payable | 47/48 | - | €589 | +€589 | |
| Accrued charges and deferred income | 492/3 | €878 | - | -€878 | |
| Remuneration, social security and pensions | 62 | €18,852 | €38,152 | +€19,299 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,400 | €145,409 | -€1,992 | -1.4% |
| Other operating charges | 640/8 | €989 | €8,181 | +€7,192 | +727% |
| Gross operating margin | 9900 | €184,956 | €60,241 | -€124,716 | -67.4% |
| Operating profit (loss) | 9901 | €17,715 | -€131,501 | -€149,216 | |
| Financial income | 75/76B | €16,755 | - | -€16,755 | |
| Recurring financial income | 75 | €16,755 | - | -€16,755 | |
| Financial charges | 65/66B | €18,624 | €24,557 | +€5,933 | +31.9% |
| Recurring financial charges | 65 | €18,624 | €24,557 | +€5,933 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €15,846 | -€156,058 | -€171,903 | |
| Profit (loss) for the period | 9904 | €15,846 | -€156,058 | -€171,903 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,846 | -€156,058 | -€171,903 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.